ExpatExplained Spain

Expat Explained · estimate printed · · not tax or legal advice

Employed vs self-employed · 2026 figures

Employee or autónomo?

Got a job offer and a freelance option? See which leaves more in your pocket, and what you'd need to charge as an autónomo to match the salary. Still looking for work? Start with our guide to finding a job in Spain.

What you'd bill clients in a year, excluding IVA.
Or work it out:
a day × days

200 billable days leaves room for holidays, sick days and quiet spells.

Equipment, software, gestor, coworking…
Freelancing leaves you
€1,441 more a year

Employee €30,196
Autónomo €31,637
Take-home Income tax Social security Expenses
To match the salary's take-home, you'd need to invoice about €46,220 a year.
The numbers side by side
EmployeeAutónomo

What to do next

  1. See your exact cuota

    Explore the social security bands in detail, and how close you are to the next one.

    Autónomo social security →

  2. Price in the time off

    Holidays, sick days and quiet months are unpaid. Set your day rate for the days you will actually bill, not every working day.

  3. Get set up properly

    Registering with the tax office and the Seguridad Social comes first; a gestor can handle the quarterly returns.

    Modelo 036 at the Agencia Tributaria

What the money doesn't show

Employees also get

  • Paid holidays and public holidays
  • Unemployment benefit if the job ends
  • Sick pay and parental leave paid on a full salary base
  • An employer paying a larger share of social security on top of your salary

Autónomos also get

  • Freedom to set rates and pick clients
  • Business expenses that reduce your tax
  • Room to grow income beyond a salary band
  • But: no pay for holidays or quiet months, so price your day rate for the days you'll actually bill

How it's worked out

Employee: exactly as in our salary calculator: 6.5% social security, then state and regional income tax after the standard reductions and allowances.

Autónomo: your monthly cuota comes from the official band table (as in our autónomo calculator). Your profit is invoicing minus expenses and the cuota, less a 5% allowance for hard-to-justify costs (up to €2,000). Low profits under €12,000 get an extra reduction, and new businesses can take 20% off in their first two profitable years. Then the same state and regional scales apply.

We assume a single person with no children and no other income, using the simplified direct method (estimación directa simplificada), which most autónomos use. IVA isn't included: you charge it to clients and pass it on. New autónomos may also pay a reduced flat cuota in their first year, which isn't included here.

Sources

Last checked 16 October 2026. This is an estimate, not advice; a gestor can model your exact case.

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